Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.28 per unit $ 3.70 per unit $2,800 total $ 600 total Walton planned to produce and sell 2.000 units. Actual production and sales amounted to 2,100 units. Assume that the actual sales price is $7.85 per unit and that the actual variable cost is $4,05 per unit. The actual fixed manufacturing cost is $2,000, and the actual selling and administrative costs are $635. Required a.&b. Determine the flexible budget variances and classify the variances by selecting favorable ( or unfavorable (U). (Select "None" If there is no effect (e., zero variance).) Flexible Budget Variances Sales Variable manufacturing Contribution margin Fixed manufacturing Fixed selling and administrative cost Net Income (los)